2007 (3) TMI 441

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....Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the applications for waiver of pre-deposit of duty of Rs. 35,44,638/- confirmed against M/s. Federal Apparel and penalty of equal amount imposed upon them as well as penalties of Rs. 5 lakhs each imposed on the power of attorney holders. 2. The case....

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....that there is a clear finding by the authorities below that prima facie the duty payment certificate was found to be false and bogus, we are of the view that no prima facie case for total waiver of penalty has been made out by the applicants and, therefore, direct pre-deposit of Rs. 5 lakhs towards penalty within a period of eight weeks from today and on such deposit, the requirement of pre-deposi....